Tools like CustomizerGod or Resource Hacker are used to manually swap out .ico and .bmp files within explorer.exe and shell32.dll to replace the Windows Start orb with the Apple logo.
If you are running Windows 7 in 2024, remember that Microsoft has ended support. Only use this theme for offline projects, retro gaming, or legacy hardware. For daily browsing, upgrade to a modern OS, but keep the theme spirit alive. macos theme for windows 7